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营改增是我国税务制度改革的重要内容之一,体现了政府替企业减负,大力扶持中小创企业发展的政策方针,有效的降低了企业的税负压力,使得企业可以集中资源,在核心业务上提高竞争力,为国民经济输送新的动力。另一方面,对于服务性行业而言,通过营改增的推广,可有效的推动该类型行业的健康发展,从而提高整个国民经济的活跃性,促进我国经济结构性调整工作的有序展开。从管理方面来看,由于营改增在改革过程中无先例可循,因此更需要谨慎,这其中最关键的环节就是征收管理工作,征收模式是否合理,征收制度是否得到有效执行往往决定了营改增的推广效果。本文作者在市财政部门长期工作在第一线,在营改增征收管理方面积累了丰富的经验,也遇到了很多的问题,本文在此基础上进行了总结和分析,探讨了这些问题现状和成因,并提出了相应的改进策略,为我国营改增征收管理工作的推广提供了一定的参考作用,具有一定的实践价值和社会价值。
The reform of the taxation system is one of the important contents of the reform of the taxation system in our country. It reflects the government’s policy of reducing the burden on enterprises and greatly supporting the development of small and medium-sized start-ups. It effectively reduces the tax burden on enterprises and enables them to concentrate their resources on core business Improve competitiveness and deliver new impetus to the national economy. On the other hand, for the service industries, the promotion of business reform can effectively promote the healthy development of this type of industry, thereby enhancing the vitality of the entire national economy and promoting the orderly development of China’s economic restructuring. From a management point of view, since there is no precedent for the reform of the reform of the camp, there is a greater need to be cautious. The most crucial aspect of this is the collection of management and the reasonable mode of the expropriation. Whether or not the expropriation system is implemented effectively determines the camp Increase the promotion effect. The author has long been working in the forefront of the municipal finance department for a long time, has accumulated rich experience in the management of tax collection and levies, and has also encountered many problems. Based on this, the paper summarizes and analyzes the current status of these problems and Causes and puts forward corresponding improvement strategies, which provide a certain reference for the popularization of the administration of tax collection and management in our country, and have certain practical value and social value.